Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh

Authors

  • Fitria Ratna Lingga Universitas Islam Negeri Sumatera Utara
  • Nurwani Nurwani Universitas Islam Negeri Sumatera Utara
  • Wahyu Syarvina Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.38035/dijefa.v5i1.2372

Keywords:

Effectiveness, Contribution, BPHTB, PBB-P2-PAD

Abstract

This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2),and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a percentage of 45%. For the level of effectiveness of PBB-P2 from 2018-2022, it is quite effective with a value of 80.36%. While the level of contribution is in the medium category with a percentage value of 23%.

References

Abriyani, E., Amirulloh, N., Ulfiani, L., Fathurrohmah, A., Rismawati, A., Farmasi, F., Buana Perjuangan Karawang, U., Barat, J., & Abstract, I. (2023). Literatur Riview Jurnal Uji Antioksidan Tanaman Jamblang (Syzygium Cumini L.) Menggunakan Metode Dpph Dengan Spektrofotometer Uv-Vis. Jurnal Ilmiah Wahana Pendidikan, 2023(5), 8–19. https://doi.org/10.5281/zenodo.7691556

Agung, A., Agung, N., Agung, A., Bagus, N., Keuangan, K., Pajak, I., Pajak, S., Pengaruh, P., Terhadap, K. K., & Akuntansi, J. (2024). Insentif Pajak dan Sanksi Pajak sebagai Pemoderasi Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak. 15–26.

B, K. W. (2023). Analysis of Calculation of Regional Taxes ( PBB-P2 and BPHTB ) on Increasing Native. Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-146-3

Dalimunthe, W. M., Rahma, T. I. F., & Syarvina, W. (2023). Efektivitas Fintech Melalui Digital Payment terhadap Perkembangan UMKM di Indonesia. Reslaj?: Religion Education Social Laa Roiba Journal, 5(6), 3296–3306. https://doi.org/10.47467/reslaj.v5i6.1059

Djafar, J. S. (2022). Analisis Kontribusi, Efektivitas dan Pertumbuhan Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Tana Toraja. ECONBANK: Journal of Economics and Banking, 4(1), 1–14. https://doi.org/10.35829/econbank.v4i1.161

Eka. (2022). Wawancara Staf Badan Pengelolaan Keuangan daerah

Fatima, N. A., & Syahril, M. A. F. (2022). Simplification of Land and Building Tax Revenue (PBB) before and after the Transfer in Increasing Regional Original Income (PAD). Amsir Management Journal, 2(2), 142–154. https://doi.org/10.56341/amj.v2i2.85

Fidiyaningtyas, F., & Mustoffa, A. F. (2021). Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Ponorogo Tahun 2015-2019. ISOQUANT?: Jurnal Ekonomi, Manajemen Dan Akuntansi, 5(1), 81. https://doi.org/10.24269/iso.v5i1.649

Galih Wicaksono , Nurcahyaning Dwi Kusumaningrum. (2022). Efektivitas Analisis Of the Land and Building Tax Of. 1(28), 7–13.

Herjanti, S., & Teg Teg, I. W. (2020). Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 37–48. https://doi.org/10.37641/jiakes.v8i1.289

Lubis, N. H., Harmain, H., & Nurwani. (2023). Pengaruh Penerapan E- Filling Terhadap Kepatuhan Wajib Pajak Dalam Menyampaikan SPT Tahunan Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening. Jurnal Riset Akuntansi Dan Bisnis, 23(2), 1–13.

Mandagi, J., Sabijono, H., & Walandouw, S. K. (2018). Analisis Efektivitas Dan Kontribusi Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Terhadap Pendapatan Asli Daerah (Pad) Pada Badan Pengelolaan Pajak Dan Retribusi Daerah Kota Manado. Going Concern?: Jurnal Riset Akuntansi, 13(02), 369–378. https://doi.org/10.32400/gc.13.02.19628.2018

Putri, A. S., Adi, P. H., Kristen, U., & Wacana, S. (2022). Analysis of land and building tax (pbb-p2) of effectiveness and contribution to local own-source revenue. Journal of Economic, Business and Accounting Volume, 5(2).

Rahmawati, N., & Soesilowati, E. (2019). Analysis of Factors that Influence the Acceptance of PBB-P2 Tax. Efficient: Indonesian Journal of Development Economics, 2(3), 562–577. https://doi.org/10.15294/efficient.v2i3.35909

Rini Irianti Sundary. (2018). Pajak Daerah, BPHTB, Pendapatan Asli Daerah. Aktuali, 1(1), 279–294.

Tanjung, A., Samri, Y., Nasution, J., & Syafina, L. (2023). Analisis Pelaksanaan Zakat sebagai Pengurangan Penghasilan Kena Pajak Di Baznas Kabupaten Toba. 3, 23–32.

Triamanda, F., Abdullah, A., Fadli, F., & Anggraini, A. (2023). Effectiveness and Contribution of Local Taxes in Bengkulu Tengah Regency. 1(1), 235–239.

U., Sultan, U., & Titayasa, A. (2022). The Effectiveness of Collecting PBB in The Urban-Rural and BPHTB Sectors for Increasing PAD in Malinau Regency. Humaniora, 5(3), 338–352.

Umami, A., Harmain, H., & ... (2023). Pengaruh Kontribusi Peserta (Premi) Klaim dan Hasil Investasi terhadap Pertumbuhan Aset pada Perusahaan PT Takaful Keluarga. JIKEM: Jurnal Ilmu …, 3(1), 1559–1601. https://ummaspul.e-journal.id/JKM/article/download/5803/2679

Wildan, T., & Albari. (2023). Jurnal Ilmu Komputer, Ekonomi dan Manajemen (JIKEM). Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 3(1), 551–563.

Downloads

Published

2024-03-09

Issue

Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2024)

Section

Articles

License

Copyright (c) 2024 Fitria Ratna Lingga, Nurwani Nurwani, Wahyu Syarvina

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).